【活動回顧】MOSS Group x 天匯合規共同舉辦 - 環境、社會及管治(ESG)「新常態」：從自願到合規生存關鍵 (2026.03)

我們非常榮幸能與 MOSS Group 共同舉辦本次環境、社會及管治 (ESG) 研討會，並感謝近 200 位嘉賓的熱情參與！

在研討會中，我們深入探討了 ESG 監管的最新發展。以下是當天的核心洞察分享：

1. 監管環境的根本轉變：香港正對標 ISSB 國際標準，全面轉向具備全球可比性的披露框架。合規已從「不遵守就解釋」演進為核心監管要求 。

2. 氣候風險管理的實務挑戰：2025 年新規定要求企業具備評估實體風險與轉型風險的能力。特別是範疇三排放的收集，需要與供應鏈合作夥伴建立有效的協作機制 。

3. 基金經理的合規義務：證監會要求擁有投資酌情權的基金經理必須在投資流程中系統性考慮氣候風險，並遵循「相稱性」原則建立管治與風險管理體系 。

4. 建立防禦性的紀錄：在監管趨嚴的背景下，「行動是關鍵，紀錄是證據」。企業應確保所有 ESG 評估與決策過程皆完整留痕，以應對未來的合規審查 。

再次感謝當日講師與嘉賓帶來的精彩討論。在 ESG 全面合規的新時代，ComplianceOne 與 MOSS Group 將繼續為您提供專業導航。

期待在下一次活動中與您再次交流！

We are honored to have co-hosted this seminar with MOSS Group and would like to extend our sincere gratitude to the nearly 200 distinguished guests for their enthusiastic participation. The session provided a deep dive into the latest developments in ESG regulation.

Below are the key insights shared during the event:

1. Fundamental Shift in the Regulatory Landscape

Hong Kong is rapidly aligning with ISSB international standards, transitioning toward a disclosure framework characterized by global comparability. Compliance has evolved from a "comply or explain" approach into a core regulatory mandate.

2. Practical Challenges in Climate Risk Management

New regulations taking effect in 2025 require enterprises to possess the capability to assess both physical and transition risks. In particular, the collection of Scope 3 emissions data necessitates the establishment of effective collaboration mechanisms with supply chain partners.

3. Compliance Obligations for Fund Managers

The Securities and Futures Commission (SFC) requires fund managers with investment discretion to systematically integrate climate risks into their investment processes. Furthermore, they must establish governance and risk management systems in accordance with the "proportionality" principle.

4. Establishing Defensive Documentation

In an environment of tightening supervision, "action is key, but records are evidence." Companies must ensure that all ESG assessments and decision-making processes are fully documented to create a robust audit trail for future compliance reviews.

Once again, we thank our guest speakers and attendees for the insightful discussions. In this new era of comprehensive ESG compliance, ComplianceOne and MOSS Group remain committed to providing professional guidance.

We look forward to connecting with you again at our next event!